Special duty of Customs - Partial exemption - 72/97 - Customs -Tariff

Special duty of Customs - Partial exemption Notification No. 72/97-Cus. Dated 16-9-1997 In exercise of the powers conferred by sub-section (1) of seciton 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 68 of the Finance (No. 2) Act, 1996 (33 of 1996), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the special duty of customs leviable thereon under sub-section (1) of section 68 of the said Finance Act as is in excess of the amount calculated at the rate of two per cent ad valorem. TABLE S. No. Description of goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (1) (2) 1. All goods falling under sub-heading Nos. 0806.20, 6902.10, 6902.20 or 6902.90 of the said First Schedule. 2. All goods falling under sub-heading Nos. 2106.90, 2207.10, 2208.20, 2208.30, 2208.40, 2208.50, 2208.60, 2208.70, 2208.90, 8471.30, 8471.41, 8471.49, 8471.50, 8471.60, 8471.80, 8471.90, 8532.21, 8532.24, 8533.90, 8541.90 or 8544.70 of the said First Schedule. 3. (a) Preparations based on odoriferous substances, of a kind used in the manufacture of beverages, having an alcoholic strength by volume exceeding 0.5% vol. falling under sub-heading No. 3302.10 of the said First Schedule. (b) Storage units falling under sub-heading No. 8471.70 of the said First Schedule. (c) Microphones having a frequency range of 300 Hz to 3.4 KHz with a diameter not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use, falling under sub-heading No. 8518.10 of the said First Schedule. (d) Loudspeakers (cone type), without housing, having a frequency range of 300 Hz to 3.4 KHz with a diameter not exceeding 50 mm, for telecommunication use, falling under sub-heading No. 8518.29 of the said First Schedule. (e) Floppy disc and CD-ROM falling under sub-heading No. 8523.20 of the said First Schedule. (f) Digital still image video cameras falling under sub-heading No. 8525.40 of the said First Schedule.